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PeerBasis
Compensation Comparability Determination

Big Heroes Inc

Executive Director / CEO

EIN 814637011
TX · NTEE J21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martha Gonzalez, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 421 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Martha Gonzalez — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

421 organizations qualified on sector, size, and geography 421 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $557,788 $45,000
$4,65010th
$17,37325th
$51,541Median
$80,79475th
$112,91190th
$45,000This org · 46th
p10$4,650
p25$17,373
p50$51,541
p75$80,794
p90$112,911
$45,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Project Success Coalition UT$317,875 Director $72,241 $76,097 2023
Jackson County Twenty First Century Coun AL$316,326 Director $62,000 $66,960 2024
Bbl Ministries Inc CA$316,128 President $128,808 $111,191 2024
Justice Jobs Of Maryland Inc MD$316,033 Executive Director $62,977 $58,859 2024
Roofers Local 44 Joint Apprenticeship Fund OH$318,648 Administrator $71,270 $75,462 2024
Flourish Of Cullman Inc AL$315,179 Executive Di $44,642 $49,638 2023
Alliance Industries Inc IN$319,258 Executive Director $38,480 $40,567 2024
Beautyunited CA$315,000 Executive Dir. $187,500 $166,637 2023
Bullington Gardens Inc NC$314,727 Director $36,236 $37,430 2024
81359 Local NY$319,994 President $500 $452 2024
Menzfit PA$320,437 60executive Director $28,000 $28,738 2023
Millwrights Local 219 DE$313,549 Warden $1,045 $1,023 2024
Community Work Services Foundation Inc WI$313,332 Executive Director Of Cws $6,545 $6,657 2025
Save A Suit CT$321,014 Executive Dir. $43,686 $40,948 2024
Brotherhood Of Railroad Signalmen Local 119 NE$321,115 Financial Secretary $8,921 $9,592 2024
Salt Lake Valley Law Enforcement UT$312,587 Executive Director $6,000 $5,980 2025
Kingdom Projects Inc MO$321,987 Treasurer $571 $589 2025
International Association Of Firefighters - Local 732 RI$322,084 President $10,276 $10,142 2023
Be Well Cafe MO$312,101 President $65,000 $68,824 2024
Orange County Managers Association CA$322,370 Executive Dir. $108,944 $94,044 2024
Amalgamated Transit Union Local 22 MA$322,399 President $1,282 $1,152 2024
Center For Disability Inclusion NE$311,865 Ceo $39,003 $43,176 2023
City Of Madison Employees Assoc WI$322,993 President $8,850 $9,240 2024
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $24,398 2024
American Postal Workers Union NC$323,454 President $24,593 $26,153 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to TX cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted42nd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Martha Gonzalez) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 421 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 46th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.